Form 843

Form 843

A form one files with the IRS to request a refund for certain overpaid taxes. For example, if one pays more in taxes on an employee than one withheld from the employee's paycheck or if one overpays FICA taxes, one may use Form 843 to receive back the owed money.
References in periodicals archive ?
03 contains three examples illustrating this protective refund claim process, including the use of Form 843, "Claim for Refund and Request for Abatement," to make such a claim.
The IRS provides forms for refund claims of other types of taxes, but if no specific form exists, the claim should be filed on Form 843.
This scam involves a request for abatement of previously assessed tax using Form 843, "Claim for Refund and Request for Abatement.
The final regulations clarify that the IRS does not consider the adjustment to be an overpayment or underpayment of tax and, therefore, the IRS will not pay interest on overpayments or require filing of Form 843 to receive reimbursement of an overpayment.
After the taxpayer has paid the penalty, the taxpayer can request a refund using Form 843, Claim for Refund and Request for Abatement.
1, 2012, the protective claim may be filed either using Form 843 as described above or by attaching to Form 706 one or more Schedules PC, which the IRS expects to first make available as part of the 2012 version of Form 706.
You can also request an abatement of interest and penalties in certain circumstances by submitting Form 843.
The new revenue procedure requires taxpayers generally to file a Form 843, Claim for Refund and Request for Abatement.
The employee must attach to the Form 843 a statement from the employer listing any amount that the employer has reimbursed the employee and any amount claimed, or authorized by the employee to be claimed, by the employer.
The refund claim must be filed on Form 843 and include certification which lists names and addresses of the insurer's or reinsurer's shareholders or policyholders of a mutual.
This process is in lieu of filing a claim for refund for overpaid additional Medicare tax on Form 843, Claim for Refund and Request for Abatement.